Supreme Court Rules: Foreign Companies' Exemption u/s 24-AA Sub-section 2(a) Can't Be Expanded by Courts.

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....The repository of the power i.e. Central Government, had consciously chosen to grant exemption in one particular field i.e. foreign companies covered by sub-section 2(a) of Section 24-AA, the scope of the grant cannot be enhanced or expanded by a judicial pronouncement - SC....